loss on disposal

简明释义

非流动资产出售损失

英英释义

例句

1.The company reported a significant loss on disposal of its old machinery, which was sold at a much lower price than its book value.

公司报告了其旧机械的重大处置损失，这些机械以远低于账面价值的价格出售。

2.After selling the outdated software, the firm incurred a loss on disposal due to the rapid technological advancements.

在出售过时软件后，由于技术的快速发展，该公司遭受了处置损失。

3.Management decided to write off the loss on disposal of obsolete inventory in their financial statements.

管理层决定在财务报表中注销过时库存的处置损失。

4.Investors were concerned about the loss on disposal of assets during the quarterly earnings call.

投资者在季度财报电话会议上对资产的处置损失表示担忧。

5.The loss on disposal of the real estate was unexpected and impacted the overall financial performance of the organization.

房地产的处置损失是意外的，影响了组织的整体财务表现。

作文

In the world of accounting, various terms and phrases hold significant importance in understanding financial statements and the overall health of a business. One such term is loss on disposal, which refers to the financial loss incurred when an asset is sold or disposed of for less than its carrying amount on the balance sheet. This concept is crucial for businesses as it impacts their profitability and financial position. Understanding loss on disposal can help stakeholders make informed decisions regarding asset management and investment strategies.When a company acquires an asset, it records it at its purchase price, which becomes its carrying amount. Over time, assets may depreciate due to wear and tear, obsolescence, or changes in market conditions. When the company decides to dispose of the asset—whether through sale, donation, or scrapping—it must determine the asset's current value. If this value is lower than the carrying amount, the difference is recorded as a loss on disposal. For instance, if a company purchased machinery for $100,000 and after several years of use, its carrying amount is $60,000, but it can only sell it for $40,000, the loss on disposal would be $20,000.The implications of a loss on disposal extend beyond just the immediate financial impact. Such losses can affect a company's net income, potentially leading to a decrease in shareholder equity. Investors often scrutinize these figures as they can indicate poor asset management or strategic missteps. For example, if a company frequently reports significant losses on disposal, it may raise concerns about the effectiveness of its capital expenditures and whether it is investing wisely in assets that retain value.Furthermore, recognizing loss on disposal is essential for accurate financial reporting. Companies are required to disclose such losses in their financial statements, ensuring transparency with investors and regulators. This disclosure helps provide a clear picture of the company's financial health and operational efficiency. It also aids in tax calculations, as certain losses may be deductible, providing some relief to the business.In addition to financial reporting, understanding loss on disposal can guide future business decisions. Companies should evaluate the performance of their assets regularly and make informed choices about when to sell or upgrade them. By doing so, they can minimize potential losses and enhance overall profitability. For instance, a company might choose to sell an underperforming asset before its value decreases further, thus reducing the loss on disposal it might face later.In conclusion, the term loss on disposal encapsulates a critical aspect of asset management and financial reporting in the business world. It serves as a reminder for companies to be diligent in managing their assets and to understand the implications of disposing of them. By effectively monitoring and evaluating their assets, businesses can mitigate losses and improve their financial outcomes. Stakeholders, including investors and management, must pay close attention to this concept to ensure long-term success and sustainability in a competitive marketplace.

在会计领域，各种术语和短语在理解财务报表和企业整体健康状况方面具有重要意义。一个这样的术语是资产处置损失，它指的是当资产以低于其在资产负债表上的账面价值出售或处置时所产生的财务损失。这个概念对企业至关重要，因为它影响着企业的盈利能力和财务状况。理解资产处置损失可以帮助利益相关者在资产管理和投资策略方面做出明智的决策。当公司购买一项资产时，它以购买价格记录该资产，这成为其账面价值。随着时间的推移，由于磨损、过时或市场条件变化，资产可能会贬值。当公司决定处置该资产时，无论是通过销售、捐赠还是报废，它必须确定资产的当前价值。如果该价值低于账面价值，则差额将被记录为资产处置损失。例如，如果一家公司以100,000美元购买了一台机器，经过几年的使用，其账面价值为60,000美元，但它只能以40,000美元出售，那么资产处置损失将为20,000美元。资产处置损失的影响不仅限于直接的财务影响。这些损失可能会影响公司的净收入，从而导致股东权益的减少。投资者通常会仔细审查这些数字，因为它们可能表明资产管理不善或战略失误。例如，如果一家公司经常报告显著的资产处置损失，这可能引发对其资本支出的有效性以及是否明智地投资于保值资产的担忧。此外，确认资产处置损失对于准确的财务报告至关重要。公司需要在其财务报表中披露此类损失，以确保与投资者和监管机构的透明度。这种披露有助于提供公司财务健康状况和运营效率的清晰图景。它还帮助进行税收计算，因为某些损失可能是可扣除的，为企业提供一些缓解。除了财务报告，理解资产处置损失还可以指导未来的商业决策。公司应定期评估其资产的表现，并就何时出售或升级它们做出明智的选择。通过这样做，他们可以最大限度地减少潜在损失并提高整体盈利能力。例如，一家公司可能选择在资产价值进一步下降之前出售一项表现不佳的资产，从而减少可能面临的资产处置损失。总之，术语资产处置损失概括了商业世界中资产管理和财务报告的一个关键方面。它提醒公司在管理资产方面要勤勉，并理解处置资产的影响。通过有效地监控和评估其资产，企业可以减轻损失并改善财务结果。包括投资者和管理层在内的利益相关者必须密切关注这一概念，以确保在竞争激烈的市场中实现长期成功和可持续发展。